Yes. PFBC is incorporated in Maine as an independent local church. Maine recognizes PFBC as tax-exempt, and the Internal Revenue Service has sent us a 501(c)(3) letter indicating its recognition of PBFC as a non-profit organization, gifts to which are tax-deductible.
On this note, there are two ways to get 501(c)(3) recognition. The easy way is to join an organization that already has 501(c)(3) recognition and operate under it. There are actually many organizations that you can sign up with over the Internet that will confer 501(c)(3) status in exchange for an annual fee and an indication of your good character (which in some cases seems to be primarily proven by your faithfulness to pay the annual fee!). The hard way is to fill out large amounts of paperwork and file a Form 1023 with the IRS along with a substantial application fee. We did it the “hard” way, but we now benefit from having our own recognition from the IRS that does not require an annual fee or depend on the success or failure of any other work.